I
am disappointed to note that we have still not received payment of the overdue
amount on your account. We have written to your accounts department but have
not yet succeeded in receiving payment.

Our
company strive to provide a combination of value for money and an efficient
service to all our customers and this can only be achieved if all our customers
pay their accounts on time.

I
would be grateful if you would look into the non-payment of the overdue amount
on the attached statement. If there is any reason for non-payment please let me
know, otherwise we would greatly appreciate your immediate settlement.